and Great Britain. What may be the amount 
of the whole expense which the church, either 
of Berne, or of any other protestant canton, 
costs the state, I do not pretend to know. By 
a very exact account it appears, that, in 1755, 
the whole revenue of the clergy of the church 
of Scotland, including their glebe or church 
lands, and the rent of their manses or dwelling-houses
estimated according to a reasonable 
valuation, amounted only to L.68,514, 
1s. 51⁄12d. This very moderate revenue affords 
a decent subsistence to nine hundred and forty-four 
ministers. The whole expense of the 
church, including what is occasionally laid out 
for the building and reparation of churches
and of the manses of ministers, cannot well 
be supposed to exceed eighty or eighty-five 
thousand pounds a-year. The most opulent 
church in Christendom does not maintain better 
the uniformity of faith, the fervour of devotion
the spirit of order, regularity, and austere 
morals, in the great body of the people, than 
this very poorly endowed church of Scotland
All the good effects, both civil and religious
which an established church can be supposed 
to produce, are produced by it as completely 
as by any other. The greater part of the protestant 
churches of Switzerland, which, in general
are not better endowed than the church 
of Scotland, produce those effects in a still 
higher degree. In the greater part of the 
protestant cantons, there is not a single person 
to be found, who does not profess himself 
to be of the established church. If he professes 
himself to be of any other, indeed, the 
law obliges him to leave the canton. But so 
severe, or, rather, indeed, so oppressive a law
could never have been executed in such free 
countries, had not the diligence of the clergy 
beforehand converted to the established church 
the whole body of the people, with the exception 
of, perhaps, a few individuals only. 
In some parts of Switzerland, accordingly, 
where, from the accidental union of a protestant 
and Roman catholic country, the conversion 
has not been so complete, both religions 
are not only tolerated, but established 
by law
The proper performance of every service 
seems to require, that its pay or recompence 
should be, as exactly as possible, proportioned 
to the nature of the service. If any service 
is very much underpaid, it is very apt to suffer 
by the meanness and incapacity of the 
greater part of those who are employed in it. 
If it is very much overpaid, it is apt to suffer
perhaps still more, by their negligence 
and idleness. A man of a large revenue
whatever may be his profession, thinks he 
ought to live like other men of large revenues
and to spend a great part of his time 
in festivity, in vanity, and in dissipation
But in a clergyman, this train of life not only 
consumes the time which ought to be employed 
in the duties of his function, but in the 
eyes of the common people, destroys almost 
entirely that sanctity of character, which can 
alone enable him to perform these duties with 
proper weight and authority
Of the Expense of supporting the Dignity of 
the Sovereign
Over and above the expenses necessary for 
enabling the sovereign to perform his several 
duties, a certain expense is requisite for the 
support of his dignity. This expense varies
both with the different periods of improvement, 
and with the different forms of government. 
In an opulent and improved society, where 
all the different orders of people are growing 
every day more expensive in their houses, in 
their furniture, in their tables, in their dress, 
and in their equipage; it cannot well be expected 
that the sovereign should alone hold out 
against the fashion. He naturally, therefore, 
or rather necessarily, becomes more expensive 
in all those different articles too. His dignity 
even seems to require that he should become 
As, in point of dignity, a monarch is more 
raised above his subjects than the chief magistrate 
of any republic is ever supposed to 
be above his fellow-citizens; so a greater expense 
is necessary for supporting that higher 
dignity. We naturally expect more splendour 
in the court of a king, than in the mansion-house 
of a doge or burgo-master. 
The expense of defending the society, and 
that of supporting the dignity of the chief 
magistrate, are both laid out for the general 
benefit of the whole society. It is reasonable
therefore, that they should be defrayed 
by the general contribution of the whole society
all the different members contributing
as nearly as possible, in proportion to their respective 
The expense of the administration of justice
too, may no doubt be considered as laid 
out for the benefit of the whole society. There 
is no impropriety, therefore, in its being defrayed 
by the general contribution of the whole 
society. The persons, however, who give occasion 
to this expense, are those who, by their 
injustice in one way or another, make it necessary 
to seek redress or protection from the 
courts of justice. The persons, again, most 
immediately benefited by this expense, are 
those whom the courts of justice either restore 
to their rights, or maintain in their